Bag Ladies, Inc. manufactures two kinds of bagstotes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $25,500. Additional estimated information is given below. Direct materials cost per unit Direct labor cost per unit Number of units Totes $33 $53 530 Satchels $40 $61 360 Calculate the amount of overhead to be allocated to Totes. (Round any percentages to two decimal places and your final answer to the nearest dollar.) O A. $327 O B. $481 OC. $14,312 OD. $11,189